Real estate tax is to be paid annually and it is due according to this law as of 1st January of the year following taking into procedures of levying and collecting tax. The tax is collected in two equal installments. The first installment is due till the end of July, the second till the end of December of the same year. The taxpayer may pay it in full at the date of the first installmenton the 1st of January. The payment is in two equal installments, the first is till the end of June and the second till the end of December. The taxpayer may pay the whole tax sum at the first installment's paying date.
The taxpayer is the natural person or the legal person who has the right to own, use or utilize the property, where the tenant is not considered a taxpayer, but is a joint partner with the taxpayer to pay the tax within the approved lease.
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